Bill H.R. 4346 · House report H. Rept. 117-80 · Bluebook JCT general explanation (2023)
§ 46 Amount of credit
- (6) Pub. L. 117–167 amended par. (6) generally. Prior to amendment, text read as follows: “the qualifying therapeutic…
§ 48D Advanced manufacturing investment credit
- Enacted § 48D
§ 49 At-risk rules
- (a)(1)(C)(vi) Pub. L. 117–167 added cl. (vi).
§ 50 Other special rules
- (a)(2)(E) Pub. L. 117–167, § 107(d)(3), substituted “48C(b)(2), or 48D(b)(5)” for “or 48C(b)(2)”.
- (a)(3) Pub. L. 117–167, § 107(b)(1), added par. (3). Former par. (3) redesignated (4).
- (a)(4) Pub. L. 117–167, § 107(b)(3)(A)(ii), inserted “or applicable transaction” before period at end.
- (a)(4) Pub. L. 117–167, § 107(b)(3)(A)(i), which directed the insertion of “, or any applicable transaction to which paragraph…
- (a)(4) Pub. L. 117–167, § 107(b)(1), redesignated par. (3) as (4). Former par. (4) redesignated (5).
- (a)(5) (a)(6) Pub. L. 117–167, § 107(b)(1), redesignated pars. (4) and (5) as (5) and (6), respectively.
- (a)(6) Pub. L. 117–167, § 107(b)(3)(B), substituted “paragraph (1), (2), or (3)” for “paragraph (1) or (2)”.
- (a)(6) Pub. L. 117–167, § 107(b)(2), added subpars. (D) and (E).
§ 1371 Coordination with subchapter C
- (d)(1) Pub. L. 117–167 substituted “section 50(a)(5)” for “section 50(a)(4)”.